ACS Company made the following expenditures in connection with the construction of its new cross fit facility:

Architects fees	9,000
Cash paid for land and old building	140,000
Removal of old building	20,000
Survey to site the new building	(8,000)
Legal fees for title search	1,000
Excavation for construction of basement	2,500
Machinery purchased	72,000
Storage charges on machinery because building was not ready when machinery was delivered	600
Freight on machinery purchased	2,000
Hauling charges to deliver machinery from storage to new building	800
Construction costs of new building	615,000
Landscaping	7,050
Installation of machinery	9,000

Prepare a schedule showing the amounts to be recorded as Land, Building, and Machinery and Equipment and Expenses.